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The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence
Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1059-1094
Persistent link: https://www.econbiz.de/10011643897
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The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance
Elmashtawy, Ahmed; Mohd Hassan Che Haat; Shahnaz Ismail; … - In: Cogent business & management 11 (2024) 1, pp. 1-25
the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … variables and CG index have a significant effect on CP by market- and accounting-based measures. The results also exhibit that … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and …
Persistent link: https://www.econbiz.de/10014529050
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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Are there gender differences when professional accountants evaluate moral intensity for earnings management?
Shawver, Tara J.; Clements, Lynn H. - In: Journal of business ethics : JOBE 131 (2015) 3, pp. 557-566
Persistent link: https://www.econbiz.de/10011396965
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Recognizing ethical issues : an examination of practicing industry accountants and accounting students
Fiolleau, Krista; Kaplan, Steven E. - In: Journal of business ethics : JOBE 142 (2017) 2, pp. 259-276
Persistent link: https://www.econbiz.de/10011711792
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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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Corporate governance and accounting irregularities : Canadian evidence
Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653
Persistent link: https://www.econbiz.de/10011552325
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Unethical financial reporting : an empirical analysis of causes and consequences
Singh, Ajay Kumar; Vasudeva, Sakshi - In: Mudra : journal of finance and accounting 1 (2014) 1, pp. 1-30
Persistent link: https://www.econbiz.de/10010506543
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Role of Financial Reporting and Auditing in Disciplining CEOs : Evidence from Goodwill Impairments
Ghosh, Al (Aloke) - 2019
According to accounting and auditing standards, external auditors and management must both independently monitor … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …
Persistent link: https://www.econbiz.de/10012868755